TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Tax Exemption for New Start-Up Companies

Tax Briefing 06 highlights the availability of relief from corporation tax for new start up companies under the provisions of section 486C TCA 1997. The article sets out details of the scheme of relief, including the maximum and marginal tax-exempt amounts allowable, the time limits for the relief and the provisions relating to the de minimis grant aid requirements.

Tax Briefing 06 is reproduced here.